The equity objective has gαined momentum as China is under pressure to boost revenues, through further tax reform, to fund the major infrastructure development programme. It is suggested that further tax reforms in China be grounded in the principles of unifying tax laws, equalizing the tax ...
In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they...
Archive for the ‘Income tax’ Category Greedy Politicians Drive Away Star Athletes and Undermine Local Teams Posted in Income tax, Marginal Tax Rate, States, Supply-side economics, Tax Competition, Taxation, tagged Income tax, Marginal Tax Rate, States, Supply-side economics, Tax Competition, ...
International taxationtax competitionearnings-strippinghistorical development of tax systemssourcingThe Article offers a new perspective on the way international income tax has developed from its nascency, 85 years ago, to the present day. Its main claim is that, due to the lack of a clear ...
the excess shall be recognised as an asset. Current tax liabilities (assets) for the current and prior periods shall be measured at the amount expected to be paid to (recovered from) the taxation authorities, using the tax rates (and tax laws) that have been enacted or substantively enacted...
107 Stat. 312). This law provided for income tax rates of 15, 28, 31, 36, and 39.6 percent on varying levels of income and for the taxation ofSocial Securityincome if the taxpayer receives other income over a certain level. In 2001 Congress enacted a major income tax cut at the urging...
Foundations of International Income Taxation 2024 pdf epub mobi 电子书 图书描述 This law school casebook extracts materials from scholarly literature on international income tax law and provides context for these materials, to enhance an understanding of the institutions that shape this area of law and...
to any type of tax that is covered by the EOI provision of the avoidance of double taxation ...
taxation and double non-taxation resulting from so-called conflicts of qualification,the country of residence should determine whether it should give tax exemption or credit relief provided by tax treaties on the basis of taking into account the result of the application of tax treaties to income ...
A Taxation Model: The Korean Value Added Tax on Electronic Commerce The unprecedented development of the Internet and growth of electronic commerce have added more interdependency in the global economy. At the same time, some international conflicts for taxation, especially for sales tax, are created...